题目内容

下列有关资产组及其减值的说法中,正确的有()。A.在可确定单项资产可收回金额和资产组可收回金额的下列有关资产组及其减值的说法中,正确的有()。

A. 在可确定单项资产可收回金额和资产组可收回金额的情况下,应该按照资产组计提减值
B. 资产组是指企业可以认定的最小资产组合,其产生的现金流入应当基本独立于其他资产或资产组产生的现金流入
C. 资产组的可收回金额应当按照该资产组的公允价值减去处置费用后的净额与其预计未来现金流量的现值两者之间较高者确定
D. 包含商誉的资产组减值损失金额应当直接冲减资产组内的各项资产
E. 包含商誉的资产组发生减值的,减值损失应先抵减分摊至资产组中商誉的账面价值,然后根据资产组中除商誉之外的其他各项资产的账面价值所占比重,按比例抵减其他各项资产的账面价值

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